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    April 8, 2026   Case Laws GST
    Statutory limitation for GST appeals cannot be extended beyond the condonable cap through writ jurisdiction.
    April 8, 2026   Case Laws Income Tax
    Reassessment based on reversed GST cancellation set aside for lack of independent material supporting escapement of income.
    April 8, 2026   Case Laws Income Tax
    Search-related reassessment limitation: HC holds the search assessment year counts in the ten-year block, making the notice time-barred.
    April 8, 2026   Case Laws Income Tax
    Condonation of delay in filing Form 10B must be decided on the delay explanation alone, not unrelated registration issues.
    April 8, 2026   Case Laws Income Tax
    Coordinated investigation and incriminating material: transfer upheld, but section 153A notice quashed and reassessment held time barred.
    April 8, 2026   Case Laws Income Tax
    Section 263 revision fails where the AO made adequate enquiry and adopted one of two plausible views.
    April 8, 2026   Case Laws Income Tax
    Taxability of contractual receipts follows the accounting method and Form 26AS reflection, ITAT upholds addition.
    April 8, 2026   Case Laws Income Tax
    Penalty for non-compliance with notice set aside where adjournments were sought and details were later furnished in scrutiny assessment.
    April 8, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded after remand failure, with arm's length price adjustment recomputed for software services.
    April 8, 2026   Case Laws Income Tax
    Arm's length pricing of captive power transfers: industrial tariff accepted as the benchmark, and the transfer pricing adjustment was deleted.
    April 8, 2026   Case Laws Income Tax
    Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
    April 8, 2026   Case Laws Income Tax
    Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
    April 8, 2026   Case Laws Income Tax
    Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
    April 8, 2026   Case Laws Income Tax
    Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
    April 8, 2026   Case Laws Income Tax
    Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.
    April 8, 2026   Case Laws Customs
    Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
    April 8, 2026   Case Laws Customs
    Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
    April 8, 2026   Case Laws Customs
    Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
    April 8, 2026   Case Laws Customs
    FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
    April 8, 2026   Case Laws Customs
    Customs Broker due diligence obligations narrowly construed; revocation and penalty set aside for lack of proof of regulatory breach.
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April 8, 2026   Case Laws GST
Statutory limitation for GST appeals cannot be extended beyond the condonable cap through writ jurisdiction.
April 8, 2026   Case Laws Income Tax
Reassessment based on reversed GST cancellation set aside for lack of independent material supporting escapement of income.
April 8, 2026   Case Laws Income Tax
Search-related reassessment limitation: HC holds the search assessment year counts in the ten-year block, making the notice time-barred.
April 8, 2026   Case Laws Income Tax
Condonation of delay in filing Form 10B must be decided on the delay explanation alone, not unrelated registration issues.
April 8, 2026   Case Laws Income Tax
Coordinated investigation and incriminating material: transfer upheld, but section 153A notice quashed and reassessment held time barred.
April 8, 2026   Case Laws Income Tax
Section 263 revision fails where the AO made adequate enquiry and adopted one of two plausible views.
April 8, 2026   Case Laws Income Tax
Taxability of contractual receipts follows the accounting method and Form 26AS reflection, ITAT upholds addition.
April 8, 2026   Case Laws Income Tax
Penalty for non-compliance with notice set aside where adjournments were sought and details were later furnished in scrutiny assessment.
April 8, 2026   Case Laws Income Tax
Transfer pricing comparables excluded after remand failure, with arm's length price adjustment recomputed for software services.
April 8, 2026   Case Laws Income Tax
Arm's length pricing of captive power transfers: industrial tariff accepted as the benchmark, and the transfer pricing adjustment was deleted.
April 8, 2026   Case Laws Income Tax
Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
April 8, 2026   Case Laws Income Tax
Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
April 8, 2026   Case Laws Income Tax
Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examination.
April 8, 2026   Case Laws Income Tax
Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
April 8, 2026   Case Laws Income Tax
Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.
April 8, 2026   Case Laws Customs
Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
April 8, 2026   Case Laws Customs
Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
April 8, 2026   Case Laws Customs
Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
April 8, 2026   Case Laws Customs
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof.
April 8, 2026   Case Laws Customs
Customs Broker due diligence obligations narrowly construed; revocation and penalty set aside for lack of proof of regulatory breach.

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DGFT

Para 5.17(a) of the HBP (FTP 2023) permits reduction of Annual...

Average Export Obligation Relief: reduce EPCG annual EO where sector exports fell over the FTP threshold, and re fix licences accordingly.

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DGFT February 28, 2026 Circulars
Para 5.17(a) of the HBP (FTP 2023) permits reduction of Annual Average Export Obligation (EO) for EPCG authorisations where a sector/product group records over 5% decline in exports in 2024-25 versus 2023-24; Regional Authorities must re-fix EOs accordingly and endorse reductions in licence files and amendment sheets. Regional Offices must, when considering EO discharge or shortfall actions, apply earlier policy circulars referenced and account for those precedents before issuing demand notices or EODC; this requirement must be included in the EODC check-sheet. Issued with DGFT approval.
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Acts Income Tax
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